SharePoint Online: User Permissions Audit Report for a Site Collection using PnP PowerShell

Requirement: Need a report to audit SharePoint Online site collection permissions.

SharePoint Online: User Permissions report in a Site Collection using PnP PowerShell

Auditing SharePoint Online Site permissions is critical for security as misconfigured permissions may enable users to access to data that they should not have access to. So, regular auditing of SharePoint permissions is crucial to minimizing the risk of data leaks and compliance violations. As there are no out of the box ways to generate permissions report, we can utilize PowerShell get list of effective permissions for your SharePoint site collections. This PowerShell script generates permission report on all objects such as SharePoint Online Site collection and its subsites, lists and libraries, folders and list items which has unique permissions on the given site collection. It scans through following securables:

• Site collection administrators group
• Given site collection and sub-sites with unique permissions
• All lists and libraries with unique permissions
• All list items (and folders) with unique permissions.

SharePoint Online PowerShell Permissions Report
Here is the PnP PowerShell script to generate user permissions report for a SharePoint Online site collection.

#Function to Get Permissions Applied on a particular Object, such as: Web, List, Folder or List Item
Function Get-PnPPermissions([Microsoft.SharePoint.Client.SecurableObject]$Object)
{
    #Determine the type of the object
    Switch($Object.TypedObject.ToString())
    {
        "Microsoft.SharePoint.Client.Web"  { $ObjectType = "Site" ; $ObjectURL = $Object.URL; $ObjectTitle = $Object.Title }
        "Microsoft.SharePoint.Client.ListItem"
        { 
            If($Object.FileSystemObjectType -eq "Folder")
            {
                $ObjectType = "Folder"
                #Get the URL of the Folder 
                $Folder = Get-PnPProperty -ClientObject $Object -Property Folder
                $ObjectTitle = $Object.Folder.Name
                $ObjectURL = $("{0}{1}" -f $Web.Url.Replace($Web.ServerRelativeUrl,''),$Object.Folder.ServerRelativeUrl)
            }
            Else #File or List Item
            {
                #Get the URL of the Object
                Get-PnPProperty -ClientObject $Object -Property File, ParentList
                If($Object.File.Name -ne $Null)
                {
                    $ObjectType = "File"
                    $ObjectTitle = $Object.File.Name
                    $ObjectURL = $("{0}{1}" -f $Web.Url.Replace($Web.ServerRelativeUrl,''),$Object.File.ServerRelativeUrl)
                }
                else
                {
                    $ObjectType = "List Item"
                    $ObjectTitle = $Object["Title"]
                    #Get the URL of the List Item
                    $DefaultDisplayFormUrl = Get-PnPProperty -ClientObject $Object.ParentList -Property DefaultDisplayFormUrl                     
                    $ObjectURL = $("{0}{1}?ID={2}" -f $Web.Url.Replace($Web.ServerRelativeUrl,''), $DefaultDisplayFormUrl,$Object.ID)
                }
            }
        }
        Default 
        { 
            $ObjectType = "List or Library"
            $ObjectTitle = $Object.Title
            #Get the URL of the List or Library
            $RootFolder = Get-PnPProperty -ClientObject $Object -Property RootFolder     
            $ObjectURL = $("{0}{1}" -f $Web.Url.Replace($Web.ServerRelativeUrl,''), $RootFolder.ServerRelativeUrl)
        }
    }
  
    #Get permissions assigned to the object
    Get-PnPProperty -ClientObject $Object -Property HasUniqueRoleAssignments, RoleAssignments

    #Check if Object has unique permissions
    $HasUniquePermissions = $Object.HasUniqueRoleAssignments
    
    #Loop through each permission assigned and extract details
    $PermissionCollection = @()
    Foreach($RoleAssignment in $Object.RoleAssignments)
    { 
        #Get the Permission Levels assigned and Member
        Get-PnPProperty -ClientObject $RoleAssignment -Property RoleDefinitionBindings, Member

        #Get the Principal Type: User, SP Group, AD Group
        $PermissionType = $RoleAssignment.Member.PrincipalType
   
        #Get the Permission Levels assigned
        $PermissionLevels = $RoleAssignment.RoleDefinitionBindings | Select -ExpandProperty Name

        #Remove Limited Access
        $PermissionLevels = ($PermissionLevels | Where { $_ -ne "Limited Access"}) -join ","

        #Leave Principals with no Permissions
        If($PermissionLevels.Length -eq 0) {Continue}

        #Get SharePoint group members
        If($PermissionType -eq "SharePointGroup")
        {
            #Get Group Members
            $GroupMembers = Get-PnPGroupMembers -Identity $RoleAssignment.Member.LoginName
                
            #Leave Empty Groups
            If($GroupMembers.count -eq 0){Continue}
            $GroupUsers = ($GroupMembers | Select -ExpandProperty Title) -join ","

            #Add the Data to Object
            $Permissions = New-Object PSObject
            $Permissions | Add-Member NoteProperty Object($ObjectType)
            $Permissions | Add-Member NoteProperty Title($ObjectTitle)
            $Permissions | Add-Member NoteProperty URL($ObjectURL)
            $Permissions | Add-Member NoteProperty HasUniquePermissions($HasUniquePermissions)
            $Permissions | Add-Member NoteProperty Users($GroupUsers)
            $Permissions | Add-Member NoteProperty Type($PermissionType)
            $Permissions | Add-Member NoteProperty Permissions($PermissionLevels)
            $Permissions | Add-Member NoteProperty GrantedThrough("SharePoint Group: $($RoleAssignment.Member.LoginName)")
            $PermissionCollection += $Permissions
        }
        Else
        {
            #Add the Data to Object
            $Permissions = New-Object PSObject
            $Permissions | Add-Member NoteProperty Object($ObjectType)
            $Permissions | Add-Member NoteProperty Title($ObjectTitle)
            $Permissions | Add-Member NoteProperty URL($ObjectURL)
            $Permissions | Add-Member NoteProperty HasUniquePermissions($HasUniquePermissions)
            $Permissions | Add-Member NoteProperty Users($RoleAssignment.Member.Title)
            $Permissions | Add-Member NoteProperty Type($PermissionType)
            $Permissions | Add-Member NoteProperty Permissions($PermissionLevels)
            $Permissions | Add-Member NoteProperty GrantedThrough("Direct Permissions")
            $PermissionCollection += $Permissions
        }
    }
    #Export Permissions to CSV File
    $PermissionCollection | Export-CSV $ReportFile -NoTypeInformation -Append
}
  
#Function to get sharepoint online site permissions report
Function Generate-PnPSitePermissionRpt()
{
    [cmdletbinding()]     
    Param  
    (    
        [Parameter(Mandatory=$false)] [String] $SiteURL, 
        [Parameter(Mandatory=$false)] [String] $ReportFile,         
        [Parameter(Mandatory=$false)] [switch] $Recursive,
        [Parameter(Mandatory=$false)] [switch] $ScanItemLevel,
        [Parameter(Mandatory=$false)] [switch] $IncludeInheritedPermissions        
    )  
    Try {
        #Connect to the Site
        Connect-PnPOnline -URL $SiteURL -UseWebLogin
        #Get the Web
        $Web = Get-PnPWeb

        Write-host -f Yellow "Getting Site Collection Administrators..."
        #Get Site Collection Administrators
        $SiteAdmins = Get-PnPSiteCollectionAdmin
        
        $SiteCollectionAdmins = ($SiteAdmins | Select -ExpandProperty Title) -join ","
        #Add the Data to Object
        $Permissions = New-Object PSObject
        $Permissions | Add-Member NoteProperty Object("Site Collection")
        $Permissions | Add-Member NoteProperty Title($Web.Title)
        $Permissions | Add-Member NoteProperty URL($Web.URL)
        $Permissions | Add-Member NoteProperty HasUniquePermissions("TRUE")
        $Permissions | Add-Member NoteProperty Users($SiteCollectionAdmins)
        $Permissions | Add-Member NoteProperty Type("Site Collection Administrators")
        $Permissions | Add-Member NoteProperty Permissions("Site Owner")
        $Permissions | Add-Member NoteProperty GrantedThrough("Direct Permissions")
              
        #Export Permissions to CSV File
        $Permissions | Export-CSV $ReportFile -NoTypeInformation
  
        #Function to Get Permissions of All List Items of a given List
        Function Get-PnPListItemsPermission([Microsoft.SharePoint.Client.List]$List)
        {
            Write-host -f Yellow "`t `t Getting Permissions of List Items in the List:"$List.Title
 
            #Get All Items from List in batches
            $ListItems = Get-PnPListItem -List $List -PageSize 500
 
            $ItemCounter = 0
            #Loop through each List item
            ForEach($ListItem in $ListItems)
            {
                #Get Objects with Unique Permissions or Inherited Permissions based on 'IncludeInheritedPermissions' switch
                If($IncludeInheritedPermissions)
                {
                    Get-PnPPermissions -Object $ListItem
                }
                Else
                {
                    #Check if List Item has unique permissions
                    $HasUniquePermissions = Get-PnPProperty -ClientObject $ListItem -Property HasUniqueRoleAssignments
                    If($HasUniquePermissions -eq $True)
                    {
                        #Call the function to generate Permission report
                        Get-PnPPermissions -Object $ListItem
                    }
                }
                $ItemCounter++
                Write-Progress -PercentComplete ($ItemCounter / ($List.ItemCount) * 100) -Activity "Processing Items $ItemCounter of $($List.ItemCount)" -Status "Searching Unique Permissions in List Items of '$($List.Title)'"
            }
        }

        #Function to Get Permissions of all lists from the given web
        Function Get-PnPListPermission([Microsoft.SharePoint.Client.Web]$Web)
        {
            #Get All Lists from the web
            $Lists = Get-PnPProperty -ClientObject $Web -Property Lists
  
            #Exclude system lists
            $ExcludedLists = @("Access Requests","App Packages","appdata","appfiles","Apps in Testing","Cache Profiles","Composed Looks","Content and Structure Reports","Content type publishing error log","Converted Forms",
            "Device Channels","Form Templates","fpdatasources","Get started with Apps for Office and SharePoint","List Template Gallery", "Long Running Operation Status","Maintenance Log Library", "Images", "site collection images"
            ,"Master Docs","Master Page Gallery","MicroFeed","NintexFormXml","Quick Deploy Items","Relationships List","Reusable Content","Reporting Metadata", "Reporting Templates", "Search Config List","Site Assets","Preservation Hold Library",
            "Site Pages", "Solution Gallery","Style Library","Suggested Content Browser Locations","Theme Gallery", "TaxonomyHiddenList","User Information List","Web Part Gallery","wfpub","wfsvc","Workflow History","Workflow Tasks", "Pages")
            
            $Counter = 0
            #Get all lists from the web   
            ForEach($List in $Lists)
            {
                #Exclude System Lists
                If($List.Hidden -eq $False -and $ExcludedLists -notcontains $List.Title)
                {
                    $Counter++
                    Write-Progress -PercentComplete ($Counter / ($Lists.Count) * 100) -Activity "Exporting Permissions from List '$($List.Title)' in $($Web.URL)" -Status "Processing Lists $Counter of $($Lists.Count)"

                    #Get Item Level Permissions if 'ScanItemLevel' switch present
                    If($ScanItemLevel)
                    {
                        #Get List Items Permissions
                        Get-PnPListItemsPermission -List $List
                    }

                    #Get Lists with Unique Permissions or Inherited Permissions based on 'IncludeInheritedPermissions' switch
                    If($IncludeInheritedPermissions)
                    {
                        Get-PnPPermissions -Object $List
                    }
                    Else
                    {
                        #Check if List has unique permissions
                        $HasUniquePermissions = Get-PnPProperty -ClientObject $List -Property HasUniqueRoleAssignments
                        If($HasUniquePermissions -eq $True)
                        {
                            #Call the function to check permissions
                            Get-PnPPermissions -Object $List
                        }
                    }
                }
            }
        }
  
        #Function to Get Webs's Permissions from given URL
        Function Get-PnPWebPermission([Microsoft.SharePoint.Client.Web]$Web) 
        {
            #Call the function to Get permissions of the web
            Write-host -f Yellow "Getting Permissions of the Web: $($Web.URL)..."  
            Get-PnPPermissions -Object $Web
  
            #Get List Permissions
            Write-host -f Yellow "`t Getting Permissions of Lists and Libraries..."
            Get-PnPListPermission($Web)

            #Recursively get permissions from all sub-webs based on the "Recursive" Switch
            If($Recursive)
            {
                #Get Subwebs of the Web
                $Subwebs = Get-PnPProperty -ClientObject $Web -Property Webs

                #Iterate through each subsite in the current web
                Foreach ($Subweb in $web.Webs)
                {
                    #Get Webs with Unique Permissions or Inherited Permissions based on 'IncludeInheritedPermissions' switch
                    If($IncludeInheritedPermissions)
                    {
                        Get-PnPWebPermission($Subweb)
                    }
                    Else
                    {
                        #Check if the Web has unique permissions
                        $HasUniquePermissions = Get-PnPProperty -ClientObject $SubWeb -Property HasUniqueRoleAssignments
  
                        #Get the Web's Permissions
                        If($HasUniquePermissions -eq $true) 
                        { 
                            #Call the function recursively                            
                            Get-PnPWebPermission($Subweb)
                        }
                    }
                }
            }
        }

        #Call the function with RootWeb to get site collection permissions
        Get-PnPWebPermission $Web
  
        Write-host -f Green "`n*** Site Permission Report Generated Successfully!***"
     }
    Catch {
        write-host -f Red "Error Generating Site Permission Report!" $_.Exception.Message
   }
}
  
#region ***Parameters***
$SiteURL="https://crescent.sharepoint.com/sites/marketing"
$ReportFile="C:\Temp\SitePermissionRpt.csv"
#endregion

#Call the function to generate permission report
Generate-PnPSitePermissionRpt -SiteURL $SiteURL -ReportFile $ReportFile -Recursive
#Generate-PnPSitePermissionRpt -SiteURL $SiteURL -ReportFile $ReportFile -Recursive -ScanItemLevel -IncludeInheritedPermissions

Here is the permission report generated by this script:

While the above script serves the purpose, What if you want to include only up to folders but not list items or files in the permission report? In other words, the above script takes a lot of time when dealing with larger lists and libraries when you use -scanitemlevel switch.

PowerShell Script to Generate Permission Report for SharePoint Online Site

#Function to Get Permissions Applied on a particular Object, such as: Web, List or Folder
Function Get-PnPPermissions([Microsoft.SharePoint.Client.SecurableObject]$Object)
{
    #Determine the type of the object
    Switch($Object.TypedObject.ToString())
    {
        "Microsoft.SharePoint.Client.Web"  { $ObjectType = "Site" ; $ObjectURL = $Object.URL; $ObjectTitle = $Object.Title }
        "Microsoft.SharePoint.Client.ListItem"
        {
            $ObjectType = "Folder"
            #Get the URL of the Folder 
            $Folder = Get-PnPProperty -ClientObject $Object -Property Folder
            $ObjectTitle = $Object.Folder.Name
            $ObjectURL = $("{0}{1}" -f $Web.Url.Replace($Web.ServerRelativeUrl,''),$Object.Folder.ServerRelativeUrl)
        }
        Default 
        { 
            $ObjectType = $Object.BaseType #List, DocumentLibrary, etc
            $ObjectTitle = $Object.Title
            #Get the URL of the List or Library
            $RootFolder = Get-PnPProperty -ClientObject $Object -Property RootFolder     
            $ObjectURL = $("{0}{1}" -f $Web.Url.Replace($Web.ServerRelativeUrl,''), $RootFolder.ServerRelativeUrl)
        }
    }
   
    #Get permissions assigned to the object
    Get-PnPProperty -ClientObject $Object -Property HasUniqueRoleAssignments, RoleAssignments
 
    #Check if Object has unique permissions
    $HasUniquePermissions = $Object.HasUniqueRoleAssignments
     
    #Loop through each permission assigned and extract details
    $PermissionCollection = @()
    Foreach($RoleAssignment in $Object.RoleAssignments)
    { 
        #Get the Permission Levels assigned and Member
        Get-PnPProperty -ClientObject $RoleAssignment -Property RoleDefinitionBindings, Member
 
        #Get the Principal Type: User, SP Group, AD Group
        $PermissionType = $RoleAssignment.Member.PrincipalType
    
        #Get the Permission Levels assigned
        $PermissionLevels = $RoleAssignment.RoleDefinitionBindings | Select -ExpandProperty Name
 
        #Remove Limited Access
        $PermissionLevels = ($PermissionLevels | Where { $_ -ne "Limited Access"}) -join "; "
 
        #Leave Principals with no Permissions assigned
        If($PermissionLevels.Length -eq 0) {Continue}
 
        #Check if the Principal is SharePoint group
        If($PermissionType -eq "SharePointGroup")
        {
            #Get Group Members
            $GroupMembers = Get-PnPGroupMembers -Identity $RoleAssignment.Member.LoginName
                 
            #Leave Empty Groups
            If($GroupMembers.count -eq 0){Continue}
            $GroupUsers = ($GroupMembers | Select -ExpandProperty Title | Where { $_ -ne "System Account"}) -join "; "
            If($GroupUsers.Length -eq 0) {Continue}

            #Add the Data to Object
            $Permissions = New-Object PSObject
            $Permissions | Add-Member NoteProperty Object($ObjectType)
            $Permissions | Add-Member NoteProperty Title($ObjectTitle)
            $Permissions | Add-Member NoteProperty URL($ObjectURL)
            $Permissions | Add-Member NoteProperty HasUniquePermissions($HasUniquePermissions)
            $Permissions | Add-Member NoteProperty Users($GroupUsers)
            $Permissions | Add-Member NoteProperty Type($PermissionType)
            $Permissions | Add-Member NoteProperty Permissions($PermissionLevels)
            $Permissions | Add-Member NoteProperty GrantedThrough("SharePoint Group: $($RoleAssignment.Member.LoginName)")
            $PermissionCollection += $Permissions
        }
        Else #User
        {
            #Add the Data to Object
            $Permissions = New-Object PSObject
            $Permissions | Add-Member NoteProperty Object($ObjectType)
            $Permissions | Add-Member NoteProperty Title($ObjectTitle)
            $Permissions | Add-Member NoteProperty URL($ObjectURL)
            $Permissions | Add-Member NoteProperty HasUniquePermissions($HasUniquePermissions)
            $Permissions | Add-Member NoteProperty Users($RoleAssignment.Member.Title)
            $Permissions | Add-Member NoteProperty Type($PermissionType)
            $Permissions | Add-Member NoteProperty Permissions($PermissionLevels)
            $Permissions | Add-Member NoteProperty GrantedThrough("Direct Permissions")
            $PermissionCollection += $Permissions
        }
    }
    #Export Permissions to CSV File
    $PermissionCollection | Export-CSV $ReportFile -NoTypeInformation -Append
}
   
#Function to get sharepoint online site permissions report
Function Generate-PnPSitePermissionRpt()
{
    [cmdletbinding()]     
    Param  
    (    
        [Parameter(Mandatory=$false)] [String] $SiteURL, 
        [Parameter(Mandatory=$false)] [String] $ReportFile,         
        [Parameter(Mandatory=$false)] [switch] $Recursive,
        [Parameter(Mandatory=$false)] [switch] $ScanFolders,
        [Parameter(Mandatory=$false)] [switch] $IncludeInheritedPermissions
    )  
    Try {
        #Connect to the Site
        Connect-PnPOnline -URL $SiteURL -UseWebLogin
        #Get the Web
        $Web = Get-PnPWeb
 
        Write-host -f Yellow "Getting Site Collection Administrators..."
        #Get Site Collection Administrators
        $SiteAdmins = Get-PnPSiteCollectionAdmin
         
        $SiteCollectionAdmins = ($SiteAdmins | Select -ExpandProperty Title) -join "; "
        #Add the Data to Object
        $Permissions = New-Object PSObject
        $Permissions | Add-Member NoteProperty Object("Site Collection")
        $Permissions | Add-Member NoteProperty Title($Web.Title)
        $Permissions | Add-Member NoteProperty URL($Web.URL)
        $Permissions | Add-Member NoteProperty HasUniquePermissions("TRUE")
        $Permissions | Add-Member NoteProperty Users($SiteCollectionAdmins)
        $Permissions | Add-Member NoteProperty Type("Site Collection Administrators")
        $Permissions | Add-Member NoteProperty Permissions("Site Owner")
        $Permissions | Add-Member NoteProperty GrantedThrough("Direct Permissions")
               
        #Export Permissions to CSV File
        $Permissions | Export-CSV $ReportFile -NoTypeInformation
   
        #Function to Get Permissions of Folders in a given List
        Function Get-PnPFolderPermission([Microsoft.SharePoint.Client.List]$List)
        {
            Write-host -f Yellow "`t `t Getting Permissions of Folders in the List:"$List.Title
            
            #Get All Folders from List
            $ListItems = Get-PnPListItem -List $List -PageSize 2000
            $Folders = $ListItems | Where { ($_.FileSystemObjectType -eq "Folder") -and ($_.FieldValues.FileLeafRef -ne "Forms") -and (-Not($_.FieldValues.FileLeafRef.StartsWith("_")))}

            $ItemCounter = 0
            #Loop through each Folder
            ForEach($Folder in $Folders)
            {
                #Get Objects with Unique Permissions or Inherited Permissions based on 'IncludeInheritedPermissions' switch
                If($IncludeInheritedPermissions)
                {
                    Get-PnPPermissions -Object $Folder
                }
                Else
                {
                    #Check if Folder has unique permissions
                    $HasUniquePermissions = Get-PnPProperty -ClientObject $Folder -Property HasUniqueRoleAssignments
                    If($HasUniquePermissions -eq $True)
                    {
                        #Call the function to generate Permission report
                        Get-PnPPermissions -Object $Folder
                    }
                }
                $ItemCounter++
                Write-Progress -PercentComplete ($ItemCounter / ($Folders.Count) * 100) -Activity "Getting Permissions of Folders in List '$($List.Title)'" -Status "Processing Folder '$($Folder.FieldValues.FileLeafRef)' at '$($Folder.FieldValues.FileRef)' ($ItemCounter of $($Folders.Count))" -Id 2 -ParentId 1
            }
        }
 
        #Function to Get Permissions of all lists from the given web
        Function Get-PnPListPermission([Microsoft.SharePoint.Client.Web]$Web)
        {
            #Get All Lists from the web
            $Lists = Get-PnPProperty -ClientObject $Web -Property Lists
   
            #Exclude system lists
            $ExcludedLists = @("Access Requests","App Packages","appdata","appfiles","Apps in Testing","Cache Profiles","Composed Looks","Content and Structure Reports","Content type publishing error log","Converted Forms",
            "Device Channels","Form Templates","fpdatasources","Get started with Apps for Office and SharePoint","List Template Gallery", "Long Running Operation Status","Maintenance Log Library", "Images", "site collection images"
            ,"Master Docs","Master Page Gallery","MicroFeed","NintexFormXml","Quick Deploy Items","Relationships List","Reusable Content","Reporting Metadata", "Reporting Templates", "Search Config List","Site Assets","Preservation Hold Library",
            "Site Pages", "Solution Gallery","Style Library","Suggested Content Browser Locations","Theme Gallery", "TaxonomyHiddenList","User Information List","Web Part Gallery","wfpub","wfsvc","Workflow History","Workflow Tasks", "Pages")
             
            $Counter = 0
            #Get all lists from the web   
            ForEach($List in $Lists)
            {
                #Exclude System Lists
                If($List.Hidden -eq $False -and $ExcludedLists -notcontains $List.Title)
                {
                    $Counter++
                    Write-Progress -PercentComplete ($Counter / ($Lists.Count) * 100) -Activity "Exporting Permissions from List '$($List.Title)' in $($Web.URL)" -Status "Processing Lists $Counter of $($Lists.Count)" -Id 1
 
                    #Get Item Level Permissions if 'ScanFolders' switch present
                    If($ScanFolders)
                    {
                        #Get Folder Permissions
                        Get-PnPFolderPermission -List $List
                    }
 
                    #Get Lists with Unique Permissions or Inherited Permissions based on 'IncludeInheritedPermissions' switch
                    If($IncludeInheritedPermissions)
                    {
                        Get-PnPPermissions -Object $List
                    }
                    Else
                    {
                        #Check if List has unique permissions
                        $HasUniquePermissions = Get-PnPProperty -ClientObject $List -Property HasUniqueRoleAssignments
                        If($HasUniquePermissions -eq $True)
                        {
                            #Call the function to check permissions
                            Get-PnPPermissions -Object $List
                        }
                    }
                }
            }
        }
   
        #Function to Get Webs's Permissions from given URL
        Function Get-PnPWebPermission([Microsoft.SharePoint.Client.Web]$Web) 
        {
            #Call the function to Get permissions of the web
            Write-host -f Yellow "Getting Permissions of the Web: $($Web.URL)..." 
            Get-PnPPermissions -Object $Web
   
            #Get List Permissions
            Write-host -f Yellow "`t Getting Permissions of Lists and Libraries..."
            Get-PnPListPermission($Web)
 
            #Recursively get permissions from all sub-webs based on the "Recursive" Switch
            If($Recursive)
            {
                #Get Subwebs of the Web
                $Subwebs = Get-PnPProperty -ClientObject $Web -Property Webs
 
                #Iterate through each subsite in the current web
                Foreach ($Subweb in $web.Webs)
                {
                    #Get Webs with Unique Permissions or Inherited Permissions based on 'IncludeInheritedPermissions' switch
                    If($IncludeInheritedPermissions)
                    {
                        Get-PnPWebPermission($Subweb)
                    }
                    Else
                    {
                        #Check if the Web has unique permissions
                        $HasUniquePermissions = Get-PnPProperty -ClientObject $SubWeb -Property HasUniqueRoleAssignments
   
                        #Get the Web's Permissions
                        If($HasUniquePermissions -eq $true) 
                        { 
                            #Call the function recursively                            
                            Get-PnPWebPermission($Subweb)
                        }
                    }
                }
            }
        }
 
        #Call the function with RootWeb to get site collection permissions
        Get-PnPWebPermission $Web
   
        Write-host -f Green "`n*** Site Permission Report Generated Successfully!***"
     }
    Catch {
        write-host -f Red "Error Generating Site Permission Report!" $_.Exception.Message
   }
}
   
#region ***Parameters***
$SiteURL="https://crescent.sharepoint.com/sites/legal/"
$ReportFile="C:\Temp\Legal-SitePermissionRpt.csv"
#endregion
 
#Call the function to generate permission report
Generate-PnPSitePermissionRpt -SiteURL $SiteURL -ReportFile $ReportFile -ScanFolders
#Generate-PnPSitePermissionRpt -SiteURL $SiteURL -ReportFile $ReportFile -Recursive -ScanFolders -IncludeInheritedPermissions

How to Generate Report for All Site Collections in the Tenant?
We can just call the function for all sites in the tenant as:

#Connect to Admin Center
$Cred = Get-Credential
Connect-PnPOnline -Url $TenantAdminURL -Credentials $Cred
  
#Get All Site collections - Exclude: Seach Center, Mysite Host, App Catalog, Content Type Hub, eDiscovery and Bot Sites
$SitesCollections = Get-PnPTenantSite | Where -Property Template -NotIn ("SRCHCEN#0", "SPSMSITEHOST#0", "APPCATALOG#0", "POINTPUBLISHINGHUB#0", "EDISC#0", "STS#-1")
  
#Loop through each site collection
ForEach($Site in $SitesCollections)
{
    #Connect to site collection
    $SiteConn = Connect-PnPOnline -Url $Site.Url -Credentials $Cred
    Write-host "Generating Report for Site:"$Site.Url

    #Call the Function for site collection
    $ReportFile = "C:\Temp\$($Site.URL.Replace('https://','').Replace('/','_')).CSV"
    Generate-PnPSitePermissionRpt -SiteURL $Site.URL -ReportFile $ReportFile -Recursive   

    Disconnect-PnPOnline -Connection $SiteConn
}